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Caton No. 1 Fire District – Financial Oversight (2013M-262)
… code of ethics during our audit, only a code of ethics template. The Board did not adequately segregate the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Montgomery County – Financial Condition (2013M-234)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background Montgomery County covers 400 square miles and has a population of approximately 50,000 residents. The County Board of Supervisors is the legislative body …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234City of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, issued debt totaling … City of Troy Budget Review B51423 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
Essex County Financial Condition and Internal Controls Over Payroll 2013M177
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177City of Olean – Budget Review (B1-16-2)
… arise from contract agreements settled during 2016-17 is diminished. Although the City has made significant … rather than appropriated fund balance. Develop and adopt a fund balance policy to guide the City’s accumulation and … Create, adopt, use and annually update both a multiyear capital plan and a multiyear financial plan, and make both …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Town of Florida – Town Clerk Operations (2012M-215)
Town of Florida Town Clerk Operations 2012M215
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… budgets with reasonable estimates for revenues, based on historical information. Periodically review and adjust … accounting records are complete and accurate and are based on adequate supporting information. Require the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Budget appropriations for the general, water, and sewer funds in 2013-14 are approximately $2.01 million. Key … budgeting practices and the level of unexpended surplus funds to maintain or developed long-term financial and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately 7,000. The Town Board , … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Board has not adopted IT policies and procedures regarding remote access, data backup, breach notification and disaster … processing and authorizing change orders. Adopt a remote access policy, comprehensive policies and procedures …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … did not develop detailed repair cost estimates and a plan to finance the 2012 projects prior to initiating them to ensure that adequate resources would be …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279City of Troy – Budget Review (B19-5-8)
… debt. One of the City’s collective bargaining agreements (CBA) is expired and the City faces potential significant … increased salary and wage costs in the event that the CBA is settled in 2020. The City’s proposed budget includes a … financial impact in the event that the City’s one expired CBA is settled in 2020. The City Council should be mindful of …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8City of Amsterdam – Budget Review (B25-5-5)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160State Comptroller DiNapoli Releases Audits
… Health (DOH): Medicaid Claims Processing Activity April 1, 2017 through Sept. 30, 2017 (2017-S-23) Auditors identified approximately $10.2 million in …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… Thomas P. DiNapoli released the following statement today after the Asset Owners Disclosure Project named the New York State Common Retirement Fund as the number one U.S. pension fund, and the … effort and proud that our hard work to protect the retirement security of more than one million New Yorkers from …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskComptroller DiNapoli Releases Municipal Audits
… the vendor improperly withheld funds. Auditors found that ice rink collections totaling $5,364 were unaccounted for due …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… user accounts were not properly managed. Genesee Valley Central School District – Financial Management … a capital reserve that was not properly approved. Sauquoit Valley Central School District – Procurement (Herkimer …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not record, deposit or disburse all money timely and accurately. Auditors determined the clerk did not deposit 367 collections totaling $22,586 …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… P. DiNapoli, New York closed out the state fiscal year on March 31 with cash-on-hand in the General Fund of $8.9 billion, or $2.4 billion … the Comptroller New York closed out the state fiscal year on March 31 with cashonhand in the General Fund of $89 billion …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeks